The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note explains when conversion services supplied to housing associations can be zero-rated.
For an overview of the liability of construction services more broadly, see the Overview ― construction, conversion and renovation guidance note.
In-depth commentary on the legislation and case law on conversion services supplied to housing associations can be found in De Voil Indirect Tax Service V4.240.
Conversion services are normally excluded from the zero-rating for construction (see the Construction ― zero-rating of construction services guidance note). However, conversion services supplied to housing associations can be zero-rated where the following conditions are met:
VATA 1994, Sch 8, Group 5, Item 3, Notes 12, 20
These conditions are explained further in this guidance note.
In order for the conversion services to be zero-rated, they must be supplied to a ‘relevant housing association’, ie one of the following:
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